This is a receipt costing exercise from food and beverage cost control and it had been done. Could you explain the RED ANSWERS in detail like how to get these answers? Note: here is North American's food and beverage cost control. Please use the measuring unit from North American to explain this.

Recipe Name: Spaghetti with Zucchini and Tomato (entree) S.F. 3.5% Number of portions: 4 Q Factor $1.03 True cost per portion: FC%: X Selling Price: X Recipe (EP) Converted Extended Ingredient quantity Yield % AP cost AP cost EP cost cost $8 for 12/1# Spaghetti, uncooked 1# 100 case $0.67 $0.67 $0.67 $32.40 for Olive oil 1/4 cup 100 4/1 Gal case $0.51 $0.51 $0.13 $28.87 for Onion, diced 8 oz. 77 50# bag $0.036 $0.047 $0.37 Zucchini, diced 1# 89 $0.74/# $0.74 $0.83 $0.83 Tomato, diced 1# 96 $1.86/# $1.86 $1.94 $1.94 $12.20 for 5# Garlic, minced 1/2 oz. 85 bag $0.15 $0.18 $0.09 Basil, chiffonade 2 Tbsp 58 Spice factor SF Salt and pepper To taste 100 Spice factor SF Total $4.01 Cost per portion $1.01 Cost per portion with SF adjustment $1.05 True cost per portion (Q factor added) $2.08